Clematis: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Clematis
Largest movements
- Tangible fixed assets +€72,842
up €72,842 (+30.1%), from €241,870 to €314,712
of which Other tangible fixed assets: +€75,142
- Cash -€44,393
down €44,393 (-58.8%), from €75,515 to €31,122
mainly Investment in fixed assets (net) (-€90,819) and Trade debts (-€34,509)
- Receivables within one year -€9,522
down €9,522 (-36.2%), from €26,294 to €16,772
of which Trade receivables: -€19,098
- Other debts +€57,492
up €57,492 (+51.2%), from €112,385 to €169,877
- Trade debts -€34,509
down €34,509 (-95.9%), from €35,978 to €1,469
- Accrued charges and deferred income -€3,756
down €3,756 (-98.0%), from €3,831 to €75
- Gross operating margin -€44,607
down €44,607 (-69.2%), from €64,492 to €19,885
- Taxes -€9,542
down €9,542 (-92.7%), from €10,293 to €752
- Depreciation +€4,067
up €4,067 (+29.2%), from €13,910 to €17,977
- Financial charges -€3,769
down €3,769 (-96.2%), from €3,919 to €150
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,448 | €363,595 | +€19,147 | +5.6% |
| Fixed assets | 21/28 | €242,170 | €315,012 | +€72,842 | +30.1% |
| Tangible fixed assets | 22/27 | €241,870 | €314,712 | +€72,842 | +30.1% |
| Furniture and vehicles | 24 | €2,300 | €0 | -€2,300 | -100% |
| Other tangible fixed assets | 26 | €239,569 | €314,712 | +€75,142 | +31.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €102,278 | €48,583 | -€53,695 | -52.5% |
| Amounts receivable within one year | 40/41 | €26,294 | €16,772 | -€9,522 | -36.2% |
| Trade receivables | 40 | €24,529 | €5,431 | -€19,098 | -77.9% |
| Other amounts receivable | 41 | €1,765 | €11,341 | +€9,575 | +542% |
| Cash at bank and in hand | 54/58 | €75,515 | €31,122 | -€44,393 | -58.8% |
| Deferred charges and accrued income | 490/1 | €469 | €689 | +€221 | +47.0% |
| Total equity and liabilities | 10/49 | €344,448 | €363,595 | +€19,147 | +5.6% |
| Equity | 10/15 | €183,824 | €184,221 | +€397 | +0.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €178,824 | €179,221 | +€397 | +0.2% |
| Distributable reserves | 133 | €178,824 | €179,221 | +€397 | +0.2% |
| Amounts payable | 17/49 | €160,624 | €179,374 | +€18,750 | +11.7% |
| Amounts payable within one year | 42/48 | €156,793 | €179,299 | +€22,506 | +14.4% |
| Financial debts | 43 | €151 | €603 | +€452 | +299% |
| Credit institutions | 430/8 | €0 | €603 | +€603 | |
| Other loans | 439 | €151 | €0 | -€151 | -100% |
| Trade debts | 44 | €35,978 | €1,469 | -€34,509 | -95.9% |
| Suppliers | 440/4 | €35,978 | €1,469 | -€34,509 | -95.9% |
| Taxes, remuneration and social security | 45 | €8,278 | €7,350 | -€929 | -11.2% |
| Taxes | 450/3 | €6,778 | €5,850 | -€929 | -13.7% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €112,385 | €169,877 | +€57,492 | +51.2% |
| Accrued charges and deferred income | 492/3 | €3,831 | €75 | -€3,756 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,910 | €17,977 | +€4,067 | +29.2% |
| Other operating charges | 640/8 | €764 | €996 | +€232 | +30.3% |
| Gross operating margin | 9900 | €64,492 | €19,885 | -€44,607 | -69.2% |
| Operating profit (loss) | 9901 | €49,818 | €913 | -€48,905 | -98.2% |
| Financial income | 75/76B | €327 | €386 | +€59 | +18.2% |
| Recurring financial income | 75 | €327 | €386 | +€59 | +18.2% |
| Financial charges | 65/66B | €3,919 | €150 | -€3,769 | -96.2% |
| Recurring financial charges | 65 | €3,919 | €150 | -€3,769 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | €46,226 | €1,149 | -€45,077 | -97.5% |
| Income taxes | 67/77 | €10,293 | €752 | -€9,542 | -92.7% |
| Profit (loss) for the period | 9904 | €35,933 | €397 | -€35,535 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,933 | €397 | -€35,535 | -98.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.